(b) any other security interest or
 encumbrance in respect of the
 Aircraft which results from acts or
 omissions of or claims against
 Owner, Lessor or Beneficiary not
 related to the transactions
 contemplated by or permitted under
 this Agreement or from claims for
 which Lessee is not responsible
 under this Agreement; and

 (c) liens in respect of the Aircraft
 for Lessor Taxes.

LESSOR TAX any of the following Taxes:

 (a) any Tax imposed (by withholding or
 otherwise) on, or calculated by
 reference to, the gross or net
 income (including any minimum Tax
 or personal holding company tax),
 profits (including any excess
 profits Tax or accumulated earnings
 Tax), gains, gross or net receipts,
 capital, or net worth, corporate
 franchise or conduct of business of
 a Tax Indemnitee by any
 jurisdiction under the laws of
 which such Tax Indemnitee is
 incorporated or otherwise organized
 or in which such Tax Indemnitee has
 an office or other fixed place of
 business or is engaged in business,
 provided that "Lessor Taxes" shall
 not include (i) any Sales Tax or
 (ii) any Tax imposed by any
 Government Entity or other taxing
 authority of any jurisdiction if
 and to the extent that

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